2025-11-10T14:21:26+00:00 2024-12-31 440160260 Forvis Mazars LLP 1330 Boylston Street Chestnut Hill MA 024672145 990 2024-01-01 042713813 Chestnut Hill Benevolent Association CHES 6177345600 910 Boylston Street Chestnut Hill MA 02467 DONNA POOLE FINANCE DIRECTOR 6177345600 2025-11-10 true true Tamar Ness P02047230 6177311222 2025-11-10 2024 2025-03-06 01:10:19Z CAROL WORLEY 910 Boylston Street Chestnut Hill MA 02467 12433070 false X WWW.CHBENEVOLENT.ORG X 1916 MA To maintain a Christian Science refuge for healing, prayer, and spiritual growth; to provide the practical, spiritual ministry of Christian Science nursing, and training in the art of Christian Science nursing. 8 6 80 15 0 4462228 5502293 3476400 3626629 273712 524076 982620 919126 9194960 10572124 358549 298255 0 0 3811415 4155487 0 0 469363 5446311 5660627 9616275 10114369 -421315 457755 41604046 43448426 989266 968875 40614780 42479551 X Our mission is to maintain a Christian Science refuge for healing, prayer, and spiritual growth; to provide the practical, spiritual ministry of Christian Science nursing, and training in the art of Christian Science nursing. false false 3555009 101516 1981003 CHRISTIAN SCIENCE NURSING CARE PROGRAM - OUR CHRISTIAN SCIENCE NURSING SERVICES PROVIDE A REFUGE AND TENDER, SKILLED CARE FOR THOSE RELYING ON CHRISTIAN SCIENCE FOR HEALING. THIS CARE INCLUDES PRACTICAL ASSISTANCE WITH ACTIVITY, NOURISHMENT, CLEANLINESS, COMMUNICATION, COMFORT, REST, AND ONE'S SURROUNDINGS. CHRISTIAN SCIENCE NURSING CARE IS SUPERVISED DIRECTLY BY A JOURNAL-LISTED CHRISTIAN SCIENCE NURSE AND IS AVAILABLE FOR THOSE RECEIVING TREATMENT FROM A JOURNAL-LISTED CHRISTIAN SCIENCE PRACTITIONER. ADMISSION COORDINATORS RESPOND 24 HOURS A DAY TO REQUESTS FOR CARE THROUGH INPATIENT, OUTPATIENT, OR VISITING CHRISTIAN SCIENCE NURSING SERVICES. OVER 104 PATIENTS WERE SERVED IN 2024. 3126440 189781 1437104 Residential Programs consist of four programs: Rest and Study program is a provision for those seeking a quiet refuge for prayer and spiritual study. It also provides a peaceful haven for friends and family that are supporting individuals receiving Christian Science nursing care on our campus. The Residences at 910 supports an independent living program for senior Christian Scientists. Associates' accommodations are provided for Christian Science staff working at Chestnut Hill Benevolent Association. Temporary Housing is a temporary provision for Christian Scientists working or doing research at the Christian Science Center or other local Christian Science organizations. 997751 3590 99069 CHRISTIAN SCIENCE NURSES TRAINING - WHEN MARY BAKER EDDY CALLED FOR THE FOUNDING OF A CHRISTIAN SCIENCE CARE INSTITUTION, SHE SAID THAT IT WAS ALSO TO PROVIDE TRAINING. SINCE 1921, OUR SCHOOL HAS BEEN TRAINING CHRISTIAN SCIENCE NURSES FROM THROUGHOUT THE WORLD. TODAY THE FOUR-COURSE CURRICULUM ADDRESSES CHRISTIAN SCIENCE NURSING ARTS, ETHICS, AND SKILLS REFLECTIVE OF THE CHURCH MANUAL BY-LAW "CHRISTIAN SCIENCE NURSE" (ART. VIII, SECT. 31). THE CURRICULUM CONSISTS OF CLASSROOM AND ON-THE-JOB TRAINING THAT SUPPORT A SPIRITUALLY IMPELLED PRACTICE OF CHRISTIAN SCIENCE NURSING. THIS PROGRAM ALSO INCLUDES CONTINUING EDUCATION COURSES FOR CHRISTIAN SCIENCE NURSES ALREADY LISTED IN THE CHRISTIAN SCIENCE JOURNAL AND FOR THOSE ACTIVELY SUPPORTING THE PRACTICE OF CHRISTIAN SCIENCE NURSING. SINCE 2002, 961 CHRISTIAN SCIENCE NURSES FROM 30 CHRISTIAN SCIENCE NURSING FACILITIES, VISITING CHRISTIAN SCIENCE NURSING SERVICES AND OTHER CHRISTIAN SCIENCE ORGANIZATIONS HAVE PARTICIPATED IN THIS PROGRAM. 185494 3368 109453 VISITING CHRISTIAN SCIENCE NURSING - IN 2024, OUR VISITING CHRISTIAN SCIENCE NURSING SERVICE MADE 512 VISITS TO INDIVIDUALS RESIDING IN MA, CT, MD & RI. THIS SERVICE IS AVAILABLE 24 HOURS A DAY, SEVEN DAYS A WEEK. 185494 3368 109453 7864694 true true false false false false false false false true true false false true true false true false false false false false false false false false false false true true false false false false false false false false true false true false false false false false false false false false true 10 0 true 80 true false false false false false false false false false false false false X 8 6 true false false false false false false true true false false false true true true true true true true false false false CA FL GA HI IL KY MD MA MI MN MS NH NY NC OR PA AZ RI SC TN VA WV WI X X X DONNA POOLE 6179752740 910 BOYLSTON STREET CHESTNUT HILL MA 02467 Carol Worley CEO & President 70.0 X X 155794 0 8659 Greg McLane Board Chair 15.0 X X 0 0 0 Janiva Toler CEO & President (thru 4/15/24) 0.0 X X 59981 0 3274 Jeffrey Hutchins Treasurer 3.0 X X 0 0 0 Jonatha Wey Vice Chair/Secretary 6.0 X X 10980 0 0 Celia Waters Trustee 5.0 X 0 0 0 Nik Apostolides Trustee (thru 7/17/24) 1.0 X 0 0 0 Peter Golder Trustee 1.0 X 0 0 0 Robert Collier Trustee 2.0 X 0 0 0 Ross Collins Trustee 5.0 X 0 0 0 Donna Poole Finance Director 55.0 X 97429 0 7471 Caitlin Wood Controller (2/19/24-10/18/24) 40.0 X 107888 0 527 Heather Worley Director of Christian Science Nurse Training 50.0 X 101951 0 5967 Jennie Christensen Development Director 60.0 X 111007 0 857 Kathleen Glover Director of C.S. Nursing 60.0 X 101563 0 5508 Leslie De Frisco Residential and Guest Services Manager 45.0 X 106042 0 5344 852635 0 37607 8 false true false NexDine 905B South Main Street Suite 203 Mansfield MA 02048 Food Service & Housekeeping 1547040 Paradigm Properties 93 Summer Street Boston MA 02110 Maintenance Services 657297 Clifton Larson Allen 4 Batterymarch Park Suite 100 Quincy MA 02169 Accounting Services 166752 Annum Architects Inc 40 Broad Street Suite 102 Boston MA 02109 Architectural Services 121554 4 5502293 47398 5502293 CHRISTIAN SCIENCE NURSING CARE 623000 2090456 2090456 RESIDENTIAL 623000 826688 826688 REST & STUDY 623000 313806 313806 ASSOCIATES 623000 191927 191927 CHRISTIAN SCIENCE NURSES TRAINING 623000 99069 99069 104683 104683 0 0 3626629 200144 200144 0 0 2184878 1860946 323932 0 323932 323932 0 DISTRIBUTIONS FROM PERPETUAL TRUST 900099 882000 882000 MINERAL INCOME 900099 37126 37126 0 0 0 0 919126 10572124 3626629 0 1443202 298255 298255 365397 159379 194757 11261 3319105 2288501 826894 203710 133304 111155 15802 6347 59469 9394 49837 238 278212 185286 76602 16324 33627 10545 23082 262809 204387 29224 29198 37142 37142 137730 80215 37014 20501 76976 2011 34020 40945 166641 103845 48890 13906 35986 18353 13315 4318 729107 644239 72692 12176 13493 9533 748 3212 966539 851526 68524 46489 277038 244790 27621 4627 Maintenance & Repairs 1246434 1046492 154381 45561 Food Costs 1161081 1161081 Housekeeping 464704 410612 46331 7761 51320 25095 23436 2789 10114369 7864694 1780312 469363 288479 71003 2720955 3572528 146630 60000 408618 324553 0 0 12374 31240 37688522 25606063 12590053 12082459 4905869 6269690 683131 0 19847937 21036953 41604046 43448426 817486 805057 75939 79079 0 95841 84739 989266 968875 X 13938892 13737570 26675888 28741981 40614780 42479551 41604046 43448426 X 457755 398643 1008373 X false true true false X 2304686 5134239 4435549 4462228 5502293 21838995 0 0 2304686 5134239 4435549 4462228 5502293 21838995 3975219 17863776 942547 979255 1000997 121169 200144 3244112 0 0 0 14785 982620 919126 1916531 26999638 17146613 0.66163 0.6485 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - DISTRIBUTIONS FROM PERPETUAL TRUST, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - 882000.0, COLUMN E - 882000.0, COLUMN F - 1764000.0; DESCRIPTION - BAD DEBT RECOVERY, COLUMN A - , COLUMN B - , COLUMN C - 14785.0, COLUMN D - 100620.0, COLUMN E - , COLUMN F - 115405.0; DESCRIPTION - MINERAL INCOME, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - 37126.0, COLUMN F - 37126.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3581316 29347 668015 90434 4188244 3230268 42319 488462 179733 3581316 4031473 46754 -748218 99741 3230268 3499553 46090 662654 176824 4031473 3100563 106007 421474 128491 3499553 0.0 0.5893 0.4107 false false 32687 32687 33597552 22226411 11371141 3797913 3330811 467102 260370 48841 211529 12082459 Legacies and trust receivables 73500 Estimated settlement due from Medicare 231772 Beneficial interest in perpetual trust 20731681 21036953 Federal Income Taxes Charitable gift annuity liability 84739 84739 11620493 398643 686868 1085511 10534982 37142 0 37142 10572124 9755722 0 0 9755722 37142 321505 358647 10114369 Schedule D, Part V, Line 4 Intended uses of endowment funds RESTRICTED ENDOWMENTS ARE USED FOR THE PROGRAMS DESIGNATED BY THE DONOR. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Unrealized gain on beneficial interest in perpetual trust - 1008373 BENEVOLENCE GRANTED AND OTHER INCLUDED IN EXPENSES ON 990 - -321505 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements BENEVOLENCE GRANTED AND OTHER INCLUDED IN EXPENSES ON 990 - 321505 true Christian Science Nursing Care Benevolence Granted 3 101516 Actual Value Reduction of Fees Visiting Christian Science Nursing Service 11 3368 Actual Value Reduction of Fees Financial Assistance for Nursing Training 4 3590 Actual Value Reduction of Tuition Rest & Study: CSNAT Program 25 117787 Actual Value Reduction of Room and Board Rental Discount for Independent Living Residents 8 71994 Actual Value Reduction of Rent Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds INDEPENDENT LIVING: RENTAL SUBSIDY: FOR QUALIFYING SENIOR CHRISTIAN SCIENTISTS WHO RESIDE AT THE CHESTNUT HILL BENEVOLENT ASSOCIATION, A PORTION OF THEIR RENT IS SUBSIDIZED BY THE ASSOCIATION. THE AMOUNT OF THE SUBSIDY IS DETERMINED ON A CASE-BY-CASE BASIS. THE SUBSIDY REPRESENTS THE DIFFERENCE BETWEEN THE NORMAL RENTAL RATE FOR THEIR APARTMENT VERSUS THE RESOURCES AVAILABLE TO THE TENANT TO PAY RENT. THE TENANT IS REQUIRED TO COMPLETE AN APPLICATION THAT IS REVIEWED BY A COMMITTEE CONSISTING OF THE CEO AND OTHER SENIOR MEMBERS OF MANAGEMENT. CHRISTIAN SCIENCE NURSES TRAINING AWARDS: BA GRANTS ARE BASED ON WHETHER AN INDIVIDUAL HAS FIRST PURSUED ALL FINANCIAL RESOURCES THAT ARE AVAILABLE TO THEM THROUGH OTHER CHRISTIAN SCIENCE ORGANIZATIONS. THE OTHER ORGANIZATIONS PROVIDE FINANCIAL SUPPORT TOWARDS TUITION FOR CHRISTIAN SCIENCE NURSES TRAINING COURSES. ONCE AN EMPLOYEE OF THE CHESTNUT HILL BENEVOLENT ASSOCIATION HAS RECEIVED TUITION GRANTS FROM THE OTHER ORGANIZATIONS, THEY BECOME ELIGIBLE TO APPLY FOR A GRANT FROM THE ASSOCIATION TO COVER THE REMAINING COST OF THE TUITION. REST AND STUDY: CSNA TRAINING PROGRAM: AS PART OF THE CHRISTIAN SCIENCE NURSES TRAINING CURRICULUM, THOSE INDIVIDUALS WHO PARTICIPATE IN THE PROGRAM FROM OTHER CHRISTIAN SCIENCE NURSING FACILITIES ARE PROVIDED ROOM AND BOARD AT SIGNIFICANTLY BELOW MARKET RATES. THE AMOUNT SHOWN AS REST & STUDY: CSNA TRAINING PROGRAM REPRESENTS THE DIFFERENCE BETWEEN THE MARKET RATES FOR LODGING AND MEALS AS COMPARED TO THE AMOUNTS CHARGED TO THE PARTICIPANTS. X X X false false false false false false false false false Carol Worley CEO & President 155794 0 0 0 0 0 7802 0 857 0 164453 0 0 0 LOGAN HARDAGE FAMILY MEMBER OF JANIVA TOLER, CEO & PRES 42491 SALARIED EMPLOYEE false 5 47398 Market value false false false Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - The number of contributions reported above represents the number of donors of publicly traded securities during the year. Form 990, Part III, Line 4a-4c Description of program services (Expenses $ 185,494 including grants of $ 3,368)(Revenue $ 109,453) VISITING CHRISTIAN SCIENCE NURSING - IN 2024, OUR VISITING CHRISTIAN SCIENCE NURSING SERVICE MADE 512 VISITS TO INDIVIDUALS RESIDING IN MA, CT, MD & RI. THIS SERVICE IS AVAILABLE 24 HOURS A DAY, SEVEN DAYS A WEEK. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons Carol Worley, CEO & President and Heather Worley, Director of Christian Science Nurse Training - Family relationship Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990, EXCLUDING SCHEDULE B, IS REVIEWED BY THE FINANCE COMMITTEE. THE FULL FORM 990 IS THEN REVIEWED BY THE BOARD OF TRUSTEES BEFORE BEING FILED WITH THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy OFFICERS AND MEMBERS OF THE BOARD OF TRUSTEES ARE REQUIRED TO DISCLOSE ANY CONFLICTS OF INTEREST WHEN KNOWN AND TO SIGN A STATEMENT ANNUALLY TO ASSURE THE ORGANIZATION THAT NO CONFLICT OF INTEREST EXISTS. IF A CONFLICT DOES EXIST, THE INDIVIDUAL IS EXCLUDED FROM ANY VOTE OR DISCUSSION INVOLVING THE INDIVIDUAL OR COMPANY WITH WHICH THE CONFLICT EXISTS. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE BOARD OF TRUSTEES REVIEWS THE PERFORMANCE OF THE CHIEF EXECUTIVE OFFICER AND PERIODICALLY COMPARES THE CHIEF EXECUTIVE OFFICER'S SALARY TO SIMILAR POSITIONS EXTERNALLY TO ENSURE REASONABLENESS. THE CHIEF EXECUTIVE OFFICER REVIEWS THE PERFORMANCE OF ALL KEY EMPLOYEES AND THE CHIEF FINANCIAL OFFICER AND HUMAN RESOURCES MANAGER COMPARE ALL KEY EMPLOYEE'S SALARY TO SIMILAR POSITIONS EXTERNALLY TO ENSURE REASONABLENESS. Form 990, Part VI, Line 18 How forms are made available to the public THE ORGANIZATION'S FORMS 990 ARE PUBLICLY AVAILABLE ON THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITE AND GUIDESTAR.ORG. IN ADDITION, SUCH INFORMATION WILL BE PROVIDED BY THE ORGANIZATION, UPON REQUEST. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION PROVIDES THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS UPON REQUEST. INSPECTION WILL TAKE PLACE AT THE OFFICE OF THE ORGANIZATION. Form 990, Part VIII, Line 2f Other Program Service Revenue Telephone and other - Total Revenue: 104683, Related or Exempt Function Revenue: 104683, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Gain on beneficial interest in perpetual trust - 1008373; Total - 1008373;